Examlex
Discuss why some sections of the research report may be written in present tense.
Earnings Per Share
A measure of a company's profitability calculated by dividing its net income by the total number of outstanding shares.
Cumulative Preferred Stock
A type of preferred stock that entitles its holders to receive dividends in arrears before any dividends can be distributed to common stockholders, with missed dividends accumulating.
Net Income
The financial gain of a company post deduction of taxes and all costs from its revenue.
Common Shares
Equity securities that represent ownership in a corporation, providing voting rights and a share in the company's profits through dividends.
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